Revenue Object Codes

The table below displays Cornell revenue object codes, along with their names and descriptions and limits for their use. The table is sortable by clicking on the row headers. To search the table in your browser, use CTRL (for PC) or Command (for Mac) F and type in your search criteria. Your browser will find your keyword(s) on the page for you.

Sale of goods and/or services provided by CU departments to other CU departments

Use not limited

Revenue

4021

Interdept Revenue CU Store

Sale of goods and/or services provided by CU Store to other CU departments

Campus Store

Revenue

4022

Interdept Revenue Campus Life

Sale of goods and/or services provided by Campus Life only to other CU departments

Campus Life

Revenue

4023

Interdept Revenue Transportation

Sale of goods and services provided by Transportation to other CU departments

Transportation Services/Facilities

Revenue

4024

Interdept Revenue Copy Services

Sale of copy services to other CU departments

Use not limited

Revenue

4025

Interdept Revenue CIT

Sale of goods and/or services provided by CIT to other CU departments

CIT

Revenue

4026

Interdept Revenue Facilities

Sale of goods and/or services provided by Facilities to other CU departments

Facilities Services

Revenue

4027

Interdept Revenue Utilities

Sale of goods and/or services provided by Utilities to other CU departments

Utilities Services/Facilities

Revenue

4030

Revenue - Conferences

Payments made by external customers for participation in university-hosted conferences (including housing, dining, registration, and other fees when applicable)

Use not limited

Revenue

4040

Revenue - Agricultural Products

Sale of agricultural products to external customers

CALS

Revenue

4050

Revenue - Publication

Sale of publications to external customers

Use not limited

Revenue

4060

Revenue - Sale of Services

Sale of services to external customers

Use not limited

Revenue

4070

Revenue - Real Estate Rental

Rents paid by external customers for use of rooms, facilities, university-owned housing, etc. Cornell's Real Estate Department should be involved in rental of any university-owned or university-leased real estate

Use not limited

Revenue

4080

Revenue - Commission

Payments by external parties, generally based on sales price of property sold or gross receipts from an event. Some examples are brokerage commissions for sale of real property; commissions paid to Athletics from athletic events at other locations, etc.

Use not limited

Revenue

4090

Revenue - Royalty

Payments by external parties for use of university "intangible property," such as copyrighted works, patented inventions, mineral rights, photographs, etc.

Use not limited

Revenue

4100

Revenue - Corporate Sponsorship

Financial backing by external parties of a public interest event or program in which the firm's name is displayed or announced as a supporter of the event

Contact the university controller before using

Revenue

4110

Revenue - Other

Payments by external customers for transactions not otherwise described in the revenue object code table. Includes, but is not limited to, the following: non-accredited summer programs; (other examples to follow).

Use not limited

Revenue

4115

Fees - Loan Collection

Fees charged to borrowers to support the collection process

University Bursar

Revenue

4120

Realized Gain/Loss on Investments

Gain or loss resulting from the sale of investment assets as part of investment strategy

Income distributed to funds subject to agreements that require the university to pay interest

Treasurer’s office

Revenue

4400

LTIP Payout

Monthly income distributed to funds that are part of the LTIP

University Controller

Revenue

4409

Department CY LTIP Income Operating Accounts

Movement of current year LTIP payout between payout income account and other operating accounts

Use not limited

Revenue

4410

Separately Invested income

Income from separately invested accounts

Treasurer’s office

Revenue

4420

Interest Income - Trusts

Income payable to trust

Treasurer’s office

Revenue

4430

Appropriation - Federal

Used to close federal appropriation accounts within the same federal fiscal year, within the same source

University Controller , Cornell Cooperative Extension, and CALS Director of Research

Revenue

4440

Appropriation - NYS Bundy

Bundy aid from New York State

University Controller, Budget Office

Revenue

4450

Appropriation - NYS LastYrGross Budget

New York State appropriations (last year gross) for the contract colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units

University Controller, Budget Office

Revenue

4460

Appropriation - NYS Base Budget

New York State appropriations for the contract colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units

University Controller, Budget Office

Revenue

4465

Appropriation - State Construction Fund

New York State appropriations for the contract colleges from the State Construction Fund

University Controller, Budget Office

Revenue

4470

Appropriation - NYS Budget Increase

New York State appropriations (budget increase) for the contract colleges that are recorded in the New York State Clearing Account and the Income and Allocation Accounts of the contract college units

University Controller, Budget Office

Revenue

4480

Contract & Grant Revenue Direct

Direct revenue from contracts and grants

University Controller

Revenue

4500

Income - Allocated

Used during the budget process to record the initial budget allocation in an account. During the year, this object code can be used to revise allocations among various accounts, provided the entry stays within the same fund group